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dc.contributor.author杨际平zh_CN
dc.date.accessioned2012-05-05T06:06:41Zzh_CN
dc.date.available2012-05-05T06:06:41Z
dc.date.issued1991zh_CN
dc.identifier.citation中国经济问题,1991,(2):61-63zh_CN
dc.identifier.issn1000-4181zh_CN
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/12267
dc.description.abstract【摘要】四柱结算法是古代会计中一种比较先进的结算方法,它的特点是本期收入与上期结余在会计报告中分别开列专柱,划清上期结余与本期收入的界限,从而使会计结帐由“入”、“出”、“余”三柱演变为“旧管”(或“承前帐应在”)、“新收”、“支出”、“结余”四柱。我国很早就采用这种 比较先进的会计结算法,因而为国际会计史学界所注目。zh_CN
dc.language.isozhzh_CN
dc.subject四柱结算法zh_CN
dc.subject国际会计zh_CN
dc.subject结算方法zh_CN
dc.subject官厅会计zh_CN
dc.subject前帐zh_CN
dc.subject三柱zh_CN
dc.subject四柱清册zh_CN
dc.subject郭道扬zh_CN
dc.subject仓曹zh_CN
dc.subject净土寺zh_CN
dc.title四柱结算法在汉唐的应用zh_CN
dc.typeJournal Paperzh_CN


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